Repeal of sustainable aviation fuel credit

(a) In general Subpart D of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 40B (and by striking the item relating to such section in the table of sections for such subpart. (b) Conforming amendments (1) Section 38(b) is further amended by striking paragraph (35). (2) Part II of subchapter B of chapter 1 of subtitle A is amended by repealing section 87 (and by striking the item relating to such section in the table of sections for such part). (3) Section 56(a) is amended by striking paragraph (7). (4) Section 4101(a)(1) is further amended by striking, every person producing or importing sustainable aviation fuel (as defined in section 40B). (5) Section 6426 is further amended— (A) by striking subsection (h), and (B) in subsection (k), by adding at the end the following new paragraph: (4) References to section 40B Each reference in this subsection to section 40B shall be treated as a reference to such section as such section was in effect on the day before the date of the enactment of the Restoring Fuel Market Freedom Act of 2025.. (c) Effective date The amendments made by this section shall apply to fuel sold or used after the date of the enactment of this section.